9911796707
TMI Blog2009 (7) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were cleared clandestinely. - Respondent accepted the shortage and debited the duty immediately, before issuance of show cause notice - imposition of penalty under Section 11AC of the Act is not warranted. - E/3868-3869/2006-SM(BR) - 715-716/2009-SM(BR)(PB), - Dated:- 1-7-2009 - Shri P.K. Das, Member (J) Shri S. Gautam, DR, for the Appellant. None, for the Respondent. [Order] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed penalty of equal amount under Section 11AC of the Central Excise Act, 1944. He also imposed penalty of Rs. 25,000/- on Shri Sunil Dhiman, authorised signatory of the respondent-company. The Commissioner (Appeals) set aside the penalties on the ground that duty was debited before issuance of show cause notice. Revenue filed these appeals against the order of the Commissioner (Appeals). 3. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to be looked into as to whether ingredients envisaged under Section 11AC of the Act were available in the present case. It is seen I that in the instant case the representative of the respondents failed to furnish any reason for shortage. There is no material available that the goods were cleared clandestinely. The Hon'ble Punjab and Haryana High Court in the case of CCE, Ludhiana v. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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